Section 883 | Capital sum

For the purposes of this Chapter a capital sum is any sum of money, or any money's worth, except so far as it or any part of it—

(a)is to be treated for corporation tax purposes as a receipt to be taken into account in calculating the profits or losses of a trade, or

(b)is (apart from this Chapter) chargeable to corporation tax under or by virtue of any provision to which section 1173 applies (miscellaneous charges).